As a registered tax agent, you must show that you have a clear understanding of your client's current circumstances. An essential part of the data-collection process is to ask questions and obtain as much information as possible.

What questions would you need to ask to obtain the information required to complete his tax return? You are required to list at least THREE (3) questions for each category in the following checklist, and ensure that specific questions (not generic questions) addressing the client's circumstances must be used.

Questions about income

Questions about deductions or rebates

Questions about Medicare levy related items

Questions about capital gain/loss

The Code of Professional Conduct regulates your personal and professional conduct as a registered tax agent. Undertake your own research from Tax Practitioners Board (TPB) website, list 14 principles about Code of Professional Conduct that will apply to all registered tax agents.

Describe THREE (3) types of supplies under the GST legislation.(6 marks)

Adrian's taxable income (from wages and investments) is $100,000 in 2017/18. He retired from employment in December 2017 and receiveda gratuity (an employment termination payment) of $50,000. The payment is not an excluded payment so that the lesser of the ETP cap and whole-of-income cap applies for the purposes of determining the ETP tax offset.How much of Adrian's ETP is eligible for the ETP tax offset? Show reasons.